Presentative - Judgment Search Results

Hyderabad Chemical Products (P) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)72ITD323(Hyd.)

..... in sub cl e a dividend for the purpose of it act in other words the present one springs out of payment dealing with the scope of provisions of s 2 22 .....

Assistant Commissioner of Vs. B. N. Rathi Securities Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

..... the real purpose and intent for which the relevant assets are held 7 in the present case before us so as to say there is no direct evidence to show that ..... that the securities are business stock and therefore income therefrom was business income in the present case the assessee a hire purchase and leasing company has invested in shares there is .....

Daulatram Vyas Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

..... is not operative aggrieved against this order of the dy cit a assessee preferred the present appeals before this tribunal 6 i have heard shri v s sivaram the learned counsel ..... discharge or the actual sum paid by him in discharge of that liability in the present context it should be construed as referring to the former namely the amount of tax .....

Sri Ambuja Petrochemicals Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

..... financial institutions that advanced funds to the appellant that in a similar way articles were presented to dignitaries and government officers for the purpose of creating goodwill and maintaining cordial ..... smooth and efficient running of business that no element of advertisement was involved in those presentation articles and that the disallowance made under r 6b is wholly untenable the learned .....

Shri Ambuja Petrochemicals Itd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1999)63TTJ(Hyd.)268

..... financial institutions that advanced funds to the appellant that in a similar way articles were presented to dignitaries and government officers for the purpose of creating goodwill and maintaining cordial ..... and efficient running of business that no element of advertisement was involved in those presentation articles and that the disallowance made under rule 6b is wholly untenable the learned .....